The Arbitration Board of the Economic Agreement is a body responsible for deliberating and resolving disputes between the State Tax Administration and the Treasury of the Autonomous Community of Navarra, or between the latter and the Administration of any Autonomous Community in matters pertaining to taxation.

1. The application of the agreed tax points of connection. The "point of connection" is the key criterion used by the Economic Agreement to determine which legislation is applicable, whether common or foral, and to which administration the yield or exacting competence for a given agreed tax is attributed. 
2. The calculation of the proportion applicable to each administration in cases of joint taxation for corporate income tax or value added tax. The Economic Agreement stipulates the instances in which the company is required to pay taxes exclusively to one administration and the instances in which it must pay taxes jointly to the tax authorities of Navarre and the rest of Spain. In this second case, the rules set out the percentage of the debt that must be paid in each territory.
3. The objective is to provide an interpretation and application of the Economic Agreement between the State and the Comunidad Foral de Navarra to specific cases concerning individual tax relations.
4. Discrepancies about the standing orders of taxpayers.